Peer reviews help to improve the quality of financial statement audits and other attestation services. Assessing the root ...

FASB News Accounting Chiefs Weigh in on Consolidation Rules, Single Model Debate A recent conference of top accountants ...

The new guidance under ASU 2023-08 recognizes crypto assets as intangible assets (similar to existing guidance); however, it ...

Note from Column Editor Tracey J. Niemotko: Alexis Colucci was an accounting major who completed her Master of Science in Professional Accountancy degree at Marist College… The CPA Journal is a ...

This article shares Alexis’ perspective as a recent accounting graduate regarding her studies, motivations and perspectives ...

In Brief While the use of sustainability reporting has grown in the United States in the absence of a legal mandate and as a ...

FASB News Proposed New Rules for Environmental Credits and Obligations. FASB has proposed a new accounting standard to ...

On March 6, 2024, the SEC issued its long-awaited rule aimed at standardized climate-related disclosure for U.S. regis-trants (https://www.sec.gov/newsroom/press ...

In Brief Excessive leverage, deficient collateral, volatile pricing, and a liquidity crunch contributed to the downfall of ...